2012 (4) TMI 255

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..... Compounder, Nurse, helper etc. have no direct nexus with manufacture of final product. Credit rightly denied. Thus, assessee is directed to make pre-deposit of Rs 15 lacs within stipulated time subject to which pre-deposit of the balance amount of duty, interest and penalty shall stand waived and recovery thereof stayed during pendency of the appeal. - E/1435/2011 - S/523/12/EB/C-II - Dated:- 1-3 .....

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..... 4 as the taxable services are not used in or in relation to manufacture of dutiable final products. 3. The contention is that there is no dispute that the appellant received taxable services and the manpower is required to use in or in relation to manufacture of final product. Therefore, the credit is wrongly denied. 4. The Revenue submitted that the manpower such as Yoga Teacher, Poojari, Coo .....

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